Share of fixed assets in assets. Assessment of property status Coefficient of the active part of fixed assets of the enterprise

INTRODUCTION………………………………………………………………………………..3

1. MAIN PART

Essence of fixed assets………………………………………………………4

Methodology for analyzing the efficiency of using fixed assets……...…. 7

2. PRACTICAL PART

2.1 Analysis of the dynamics and structure of fixed assets…………………………….14

2.2 Analysis of indicators for the use of fixed assets…………………………..17

2.3 Analysis of the use of equipment and production capacity…………20

2.4 Analysis of capital-labor ratio……………………………………………………….21

2.6 Conclusions and suggestions for improvement……………………………….23

CONCLUSION……………………………………………………………………………………….24

Literature…………..………………………………………………………………………25

INTRODUCTION

Fixed assets of an enterprise are divided into industrial-production and non-industrial, as well as funds for non-production purposes. The production capacity of an enterprise is determined by industrial production assets. In addition, it is customary to distinguish the active part (working machines and equipment) and the passive part of funds, as well as separate subgroups in accordance with their functional purpose (industrial buildings, warehouses, working and power machines, equipment, measuring instruments and devices, vehicles and etc.). Such detail is necessary to identify reserves for increasing the efficiency of using fixed assets based on optimizing their structure. Of great interest in this case is the ratio of the active and passive parts, power and working machines, since capital productivity, capital profitability and the financial condition of the enterprise largely depend on their optimal combination.

The problem of increasing the efficiency of using fixed assets and production capacities of enterprises occupies a central place during Russia's transition to civilized market relations. Having a clear understanding of the role of fixed assets in the production process, the factors influencing the use of fixed assets, it is possible to identify methods and directions by which the efficiency of using fixed assets and production capacities of the enterprise is increased, ensuring a reduction in production costs and an increase in labor productivity. These reasons confirm the relevance of the chosen topic of the course work.

This course work consists of two parts: theoretical and analytical parts.

The theoretical part gives the concept of fixed assets of an enterprise, as well as their classification accepted in economics. This part provides a methodology for analyzing fixed assets using the method of chain substitutions, absolute and relative differences.

In the practical part, a specific enterprise is considered as an example and the use of its fixed assets in the analyzed year 1997 is analyzed in comparison with the base year 1996. In the process of analysis, indicators of the use of fixed assets are calculated and factor analysis is performed. The results obtained are compared and the reasons that led to their change are identified. At the end of the analytical part of the course work, recommendations and ways to improve the efficiency of using fixed assets are given.

At the end of the course work there is a conclusion briefly reflecting the results and conclusions obtained.

1. MAIN PART.

The essence of fixed assets.

Fixed production assets (funds) are the material and technical base of social production. The production capacity of the enterprise and, to a large extent, the level of technical equipment of labor depend on their volume. The accumulation of fixed assets and the increase in the technical equipment of labor enrich the labor process, give work a creative character, and increase the cultural and technical level of society. Any labor process includes two main components: the means of production, which in turn are divided into the subject of labor and the means of labor, labor power. In economics, means of labor are usually called fixed assets or fixed assets of an enterprise. Let us define the term fixed assets of an enterprise.

Fixed assets (funds) are that part of the production assets that participate in the production process for a long time, while maintaining their natural form, and their value is transferred to the manufactured product gradually, in parts, as it is used.

Depreciable property is combined into the following depreciation groups:

the first group - all short-lived property with a useful life from 1 year to 2 years inclusive;

second group - property with a useful life of more than 2 years up to 3 years inclusive;

third group - property with a useful life of more than 3 years up to 5 years inclusive;

fourth group - property with a useful life of over 5 years up to 7 years inclusive;

fifth group - property with a useful life of over 7 years up to 10 years inclusive;

sixth group - property with a useful life of over 10 years up to 15 years inclusive;

seventh group - property with a useful life of over 15 years up to 20 years inclusive;

eighth group - property with a useful life of over 20 years up to 25 years inclusive;

ninth group - property with a useful life of over 25 years up to 30 years inclusive;

tenth group - property with a useful life of over 30 years.

The ratio of individual groups of fixed assets in their total volume represents the type (production) structure of fixed assets.

Basic production assets are usually divided into two parts: the active and passive part. The active part of fixed assets includes those assets that are directly involved in the production process (machinery and equipment). The passive part of fixed assets includes those means that ensure the normal functioning of the production process. On average, for production, the active part of fixed assets is 60%, and the passive part is 40% of the total composition of fixed assets. The most important factors influencing the structure of fixed production assets are: the nature of the products produced, the volume of output, the level of automation and mechanization, the level of specialization and cooperation, the climatic and geographical conditions of the location of enterprises.

In addition, all fixed assets are divided into fixed production assets and fixed non-productive assets. The main production assets include those that are directly involved in the production process (machines, equipment, machine tools, etc.) or create the conditions for the production process (industrial buildings, pipelines, etc.). The main non-productive assets (funds) include residential buildings, children's and other cultural and community service facilities for workers, which are on the balance sheet of the enterprise. Unlike means of production, they do not participate in the production process and do not transfer their value to the product, because it is not produced. Despite the fact that non-production fixed assets do not have a direct impact on production volume or the growth of labor productivity, a constant increase in these assets is inextricably linked with improving the well-being of the enterprise’s employees and increasing the material and cultural standard of their lives, which ultimately affects the results of the enterprise’s activities.

Fixed assets are also usually classified according to the following criteria:

By accessory:

own funds (on the balance sheet of the enterprise);

leased (temporary use for a fee, leasing of fixed assets);

By the nature of participation in the production process:

active;

in stock or conservation;

The age structure is particularly used for planning and recovery, i.e. for the reproduction of fixed assets.

According to technical suitability:

suitable equipment;

equipment requiring major repairs;

equipment that needs to be written off.

Fixed assets of an enterprise are means of labor that participate in production without losing their original form and transfer their value to finished products in the form of depreciation charges. Fixed assets are divided into production and non-production, into active and passive parts.

In order to assess the efficiency of use of fixed assets by an enterprise, it is necessary to calculate the so-called indicators of use of fixed assets. These indicators adequately reflect the degree of use of fixed assets. But, in order to evaluate the use of fixed assets, in addition to calculating indicators, it is necessary to carefully analyze these indicators and identify the factors that influenced their value. The methodology for analyzing fixed assets and their use is outlined in the next section.

1.2 Methodology for analyzing the efficiency of using fixed assets.

The objectives of the analysis are to determine the provision of the enterprise and its structural divisions with fixed assets and the level of their use according to general and specific indicators, as well as to establish the reasons for their changes; calculate the impact of the use of fixed assets on the volume of production and other indicators; study the degree of utilization of the production capacity of the enterprise and equipment; identify reserves for increasing the efficiency of use of fixed assets.

To conduct an analysis of fixed assets, as well as to conduct any economic analysis, appropriate data is required. Sources of data for the analysis of fixed assets are: plan for economic and social development of the enterprise, technical development plan, form 11 “Report on the availability and movement of fixed assets”, form BM “Balance of production capacity”, form No. 7 – form “Report on inventories of uninstalled equipment,” f. No. 1 – revaluation, f. no. 2-ks “Report on the implementation of the plan for commissioning fixed assets and the use of capital investments,” inventory cards for recording fixed assets, etc.

Based on these data, fixed assets are analyzed in the following main areas:

Analysis of the availability, structure and movement of fixed assets at the enterprise

Analysis of the main indicators of the use of fixed assets

Analysis of the use of equipment and production capacity of the enterprise

Analysis of the enterprise's provision of fixed assets

In order to analyze the activities of an enterprise for a certain period of operation, the above analysis is carried out over several years of the enterprise’s activity. One of the years (base) of the enterprise’s operation is taken as the reporting year, and the remaining years of its activity are called analyzed. The analysis performed in this case makes it possible to clearly determine the factors that influenced the results of work and identify reserves for increasing key performance indicators.

Let us consider in more detail the methodology for analyzing fixed assets.

Analysis of fixed assets begins with an analysis of the availability, structure and movement of fixed assets in the enterprise. As noted above, all fixed assets are divided into production and non-productive fixed assets. In addition, the production part is usually divided into active and passive parts. Such detailing is necessary to identify reserves for increasing the efficiency of their use based on structure optimization. Data on the availability of fixed assets and their movement are entered in table 1.1. Table 1.2 gives a clearer idea of ​​the structure of fixed assets. This table can reflect data on changes in the structure of fixed assets for a certain period (when several analyzed years and one base year are considered). In this case, the absolute change in the value of fixed assets in the analyzed year compared to the base year is calculated, as well as the growth rate of the value of fixed assets in the enterprise.

Table 1.1. Availability, movement, structure of fixed assets.

Group of fixed assets	Availability at the beginning of the year Million allotment Rub. weight, %	Received within a year Million allotment rub. weight, %	Dropped out during the year Million allotment rub. weight, %	Availability at the end of the year Million allotment rub. weight, %
Production means
Non-production means
Total o.s.

Table 1.2 Analysis of changes in structure over a period of years.

One of the main indicators when analyzing fixed assets is the average annual cost of fixed assets. This cost can be calculated as follows:

F av = F per + (F vv* Chm) / 12 – F l * (12-M) / 12, (1)

where F s is the average annual cost of fixed assets;

F per - initial (book) value of fixed assets;

Ф вв - cost of introduced fixed assets;

Chm – the number of months of operation of the introduced fixed assets;

F l - liquidation value;

M – number of months of operation of retired fixed assets. In addition, several more methods are used to calculate the cost of fixed assets. These methods include the chronological method of calculating the cost of fixed assets:

Ф av = (? *Ф 1 +Ф 2 +Ф 3 +….Ф i-1 + ? *Ф i) / (n –1) (2)

where n is the number of periods (months, quarters, etc.)

Ф i - cost of fixed assets in the i-th period;

To simplify, the following formula is most often used to calculate the cost of fixed assets (simple arithmetic average):

F av = (F start + F end) / 2 (3)

where F beginning is the cost of fixed assets at the beginning of the year;

F con - the cost of fixed assets at the end of the year.

This section of the analysis also examines the movement and technical condition of fixed production assets. For this, the following indicators are calculated:

Renewal coefficient: K rev = F constant. / F con. ; (4)

Retirement rate: K select = F select. / F start ; (5)

Growth coefficient: K ave. = F ave. / F beg. , (6)

where F post. – the cost of received fixed production assets,

F con. - cost of fixed assets at the end of the year,

F vyb - cost of retired fixed assets,

F beginning - the cost of fixed assets at the beginning of the year,

F pr - the amount of increase in fixed assets. (F constant - F selected).

The next stage of the analysis is the analysis of the main indicators of the use of fixed assets.

The main indicator of the use of fixed assets is the capital productivity indicator, calculated as the ratio of the cost of marketable products to the average annual cost of fixed assets:

F recoil = VP / F avg. (7).

In addition, other indicators are calculated: capital intensity, the inverse indicator of capital productivity: F capacity = F avg. / VP (8),

profitability as the ratio of profit to the average annual cost of fixed assets: P = Pr. / F avg. (9) .

The relative savings of fixed assets are also calculated:

E o.s. = Ф 1 - Ф 0 * I, (10)

where Ф 1, Ф 0 are the average annual cost in the base and reporting years, respectively,

I - index of production volume.

In the process of analysis, the dynamics of the listed indicators, the implementation of the plan according to their level, comparison of indicators in the analyzed years in comparison with indicators in the base year are studied, inter-farm comparisons are carried out. For the purpose of a more in-depth analysis of the efficiency of using fixed assets, the capital productivity indicator is determined for all fixed assets, production assets, and their active part.

Changes in the level of capital productivity are influenced by a number of factors. Meaning

of these factors is calculated by comparing the indicator in the analyzed and basic

year. Factors of the first level influencing the capital productivity of fixed production assets are: change in the share of the active part in their total amount; change in capital productivity of the active part: FO = Ud * F @ (11).

The influence of factors is calculated using the method of absolute differences:

F 1 = (Ud 1 - Ud 0) * F @ 0 F 2 = (F @ 1 - F @ 0) * Ud 1.

The capital productivity of the active part of fixed assets directly depends on its structure, operating time and average hourly output. The following factor model can be used for analysis:

FO = (K * T unit * SV) / ​​F avg. , (12)

where K is the average annual quantity of equipment;

T unit - number of hours worked with one equipment;

SV - production output per 1 machine hour.

The factorial model of equipment capital productivity can be expanded if the operating time of a piece of equipment is represented as the product of the number of days worked (D), the shift coefficient (Kcm) and the average shift duration (P). The average annual cost of equipment can be represented as the product of quantity (K) and the average cost of its unit (C), after which the final factor model will have the form:

FO = (K * D * Ksm * P * SV) / ​​(K * C) = (D * Ksm * P * SV) / ​​C. (13)

To calculate the influence of factors on the increase in capital productivity of equipment, the method of chain substitutions is used. In this analysis, instead of the values ​​of the base year, the values ​​of the analyzed year are gradually inserted into the formula and the influence of each of the factors is calculated: equipment structure, all-day downtime, shift ratio, intra-shift downtime, average hourly output.

After analyzing the general indicators, the degree of utilization of the enterprise's production capacity, individual types of machinery and equipment is studied in more detail. The degree of utilization of production capacity is characterized by indicators: extensive load, calculated as the ratio of the actual working time of equipment to the planned fund: To ext. = T f. / T pl. (14) and intensive load, calculated as the ratio of actual and planned average hourly output: K intensive. = VP f. / VP pl. (15). A general indicator that comprehensively characterizes the use of equipment is the integral load factor: J = K ext. * K intense (16). For groups of homogeneous equipment, the change in production volume is calculated due to its

quantity, extent and intensity of use according to the following model:

VP = K * D * Ksm * P * SV (17).

The influence of these factors is calculated using the methods of chain substitution, absolute and relative differences.

The next stage of the analysis is to determine the capital-labor ratio (analysis of the enterprise's provision of fixed assets). This indicator is defined as the ratio of the average annual cost of all fixed assets to the average number of employees at the enterprise: F Voor. = F avg. /R (18),

where P is the number of employees at the enterprise (includes all workers, engineers and administrative staff). This indicator shows the cost of fixed assets per employee.

In addition, an indicator is calculated showing the attributable cost of fixed production assets per worker (person employed in primary or auxiliary production): F Voor. = F pr./Rrab. (19) , where Rrab. – number of workers. The capital-labor ratio of workers engaged in primary production with fixed assets, representing their active part, is also calculated:: F voor. = F active. / Rosn. (20), where Rosn. – the number of workers employed in the main production.

Finally, the degree of utilization of enterprise space is analyzed. An indicator is calculated showing how many products produced by the enterprise are per 1 m 2 of the total area of ​​the enterprise (production and non-production): F pl. = VP / S (20), where VP is gross production, S is the total area. But, since products are not produced on non-production means, this indicator is more often used to determine product output per 1 m 2 of production space. In addition, when studying the use of enterprise space, the specific weight of production and non-production space in the total area is calculated, as well as the specific area occupied by main and auxiliary production in the total area of ​​production space.

In the process of analysis, factors are identified and studied that in one way or another affect the results of the enterprise’s activities and, in particular, the efficiency of use of fixed assets. Thus, ways and reserves for increasing the efficiency of using fixed assets are identified. They can be the commissioning of uninstalled equipment, its replacement and modernization, reduction of daily and intra-shift downtime, increasing the coefficient

shifts, more intensive use of it, implementation of scientific and technical progress measures.

For example, the reserves for increasing production output due to the commissioning of new equipment are determined as: VPk = K * Df * Ksmf * Pf * SVf (21), where = K is the additional amount of equipment, Df is the number of days worked (actually), Ksmf - shift coefficient, Pf - average working day, SVf - output.

Reducing daily equipment downtime leads to an increase in the average number of days worked by each unit per year. This increase is calculated as: VPd = Kv * Df * Ksmf * Pf * SVf (22), D - additional number of working days, Kv - possible number of working days.

To calculate the reserve for increasing production output by increasing the shift ratio as a result of better organization of production, it is necessary to use the following formula: VPkcm = Kv * Dv * Ksmf * Pf * SVf (23).

By reducing intra-shift downtime, the average shift duration increases, and therefore the output: VPp = Kv * Dv * Ksmv * P * SVf (24).

To determine the reserve for increasing production output by increasing the average hourly output of equipment, you need to use the formula: VPsv = Kv * Dv * Ksmv * Pv * SV (25).

Reserves for growth of capital productivity are an increase in production volume and a reduction in the average annual balances of fixed production assets:

VPf + VP - VPf

F = Fv – Ff = Fsr + Fdop – Frez Fsr (26),

where F is the reserve for the growth of capital productivity, Fv, Ff are, respectively, the possible and actual level of capital productivity, VP is the reserve for increasing production, Fdop is the additional amount of fixed production assets necessary to develop reserves for increasing production output, Frez is the reserve for reducing the average annual balances of fixed production assets .

So, let's summarize. When analyzing fixed assets at an enterprise, the availability, structure, and movement of fixed assets are analyzed. The main indicator of the use of fixed assets is capital productivity. In this analysis, a factor model is compiled and the influence of each factor is calculated (using chain substitution and absolute difference methods). Extensive (in time) and

intensive (in terms of power) load of the enterprise. The following indicators are calculated:

as capital-labor ratio, reflecting the provision of fixed assets of the enterprise. The degree of utilization of enterprise space is also considered. After the analysis, ways and reserves for increasing the efficiency of using fixed assets are determined.

2. PRACTICAL PART.

2.1 Analysis of the dynamics and structure of fixed assets.

Let's analyze the use of fixed assets at a specific enterprise. To do this, consider the enterprise OJSC “Concrete Plant”. The company produces bricks: silicate and construction red. The plant has and uses fixed assets to produce products. Let us analyze the use of fixed assets in two years - 1996 (base) and 1997 - analyzed.

First, let's analyze the structure of the enterprise's fixed assets. Table 2.1 provides data on the structure of available fixed assets at the end of the base year.

Tab. 2.1 Structure of fixed assets available in the base year.

Name of the group of fixed assets	Cost, thousand rubles.	Share of the total amount of fixed assets in %
Production o.s. Facilities Transfer devices Production equipment Vehicles Production equipment Other OS Total production costs
Non-production o.s. Housing stock Kindergarten Total non-production o.s.
Total fixed assets.

As can be seen from Table 2.1, the cost of all fixed assets at the end of the base year amounted to 24,715 thousand rubles. Fixed assets for production purposes amounted to 90.9% (22,490 thousand rubles), and non-production fixed assets 9.1% (2,225 thousand rubles). The share of the active part of production fixed assets from the total cost of production fixed assets was (9367 +1328+ 689+ 311) / 22490 * 100% = 52.0% or 11695 thousand rubles, the passive part -48.0% or 10795 thousand rubles. The ratio of the passive and active parts of fixed assets for production purposes corresponds to the norm in a given industry.

Let's consider the movement of fixed assets in the analyzed year. Data on the receipt and disposal of fixed assets in 1997 are shown in table 2.2.

Availability, movement and structure of fixed assets

	Availability on		Received				Availability on
Group of fixed assets	beginning of the year						the end of the year
		specific gravity,%		specific gravity,%		specific gravity,%		specific gravity,%
Industrial-
production fixed assets
Production
new basic
funds from others
Non-production
vein basic
Total fixed assets Including:
active part

The data in Table 2.2 shows that during the reporting year (1997) there were significant changes in the availability and structure of fixed assets. The cost of fixed assets increased by 2,740 thousand rubles. or by 11.1%, including fixed production assets by 3340 thousand rubles. or 14.9% (in 1997, the company commissioned additional lines and built an extension to the finished product warehouse). The share of fixed production assets increased by 3.2% and the share of non-productive fixed assets decreased accordingly (due to the privatization of apartments by plant employees). The share of the active part of fixed assets in the total amount of fixed assets increased significantly from 47.3% to 52.0% (+4.7%), which should be assessed positively. According to formulas 4,5,6

Let's calculate the coefficients of renewal, disposal and increase of fixed production assets:: K obn = 5150. / 25830 = 0.2, K select = 1810. / 22490 = 0.08, K pr. = (5150-1810) . / 22490 = 0.15. The calculation data show a fairly high value of the coefficients of renewal and increase in fixed production assets, which is explained by the commissioning of new brick production lines.

All changes that occurred in the reporting year compared to the base year are shown in Table 2.3.

Table 2.3 Analysis of changes in the structure of fixed assets..

	Production	Non-production	Including the asset. Part	Total o.s.
Basic
Reporting
Changes.

As can be seen from Table 2.3, the increase in fixed assets amounted to +2740 thousand rubles, as a percentage of the base +11.1%. It is also important to note that the increase in the share of the active part of fixed assets amounted to +2595 thousand rubles. , as a percentage +4.7%. Let's analyze this growth as a percentage and determine the influence of each factor (growth in the share of the active part and increase in the value of the active part of fixed assets):

F 1996 = F 1996 / F 1996 *100= 11695 / 24715 = 47.3%

F 1 = F 1996 / F 1997 = 11695 / 27455 * 100% = 42.596%

Factor influence = 42.596-47.3= -4.704%

F 2 = F 1997 / F 1997 = 14290 / 27455 * 100% = 52.0%

Factor influence = 52.0-42.596= +9.404%

Thus, due to the influence of these factors, the increase in the share of the active part was +4.7% (-4.704% + 9.404%).

And finally, we calculate the average annual cost of fixed production assets and the cost of their active part. Using formula 3 we get:

F 1996 =(20120+22490)/2=21305 thousand rubles. Fa 1996 =(11305+11695)/2= 11500 thousand rubles.

F 1997 =(22490+25830)/2= 24160 thousand rubles. Fa 1997 =(11695+14290)/2= 12992.5 thousand rubles.

2.2 Analysis of indicators of use of fixed assets.

The next stage of analysis of the use of fixed assets is the analysis of indicators. The main indicator of the use of fixed assets is capital productivity. To calculate this indicator and carry out the analysis, the following data are given in Table 2.4.

Tab. 2.4. Initial data for analyzing capital productivity.

Index			Deviation
Product output volume (VP), thousand rubles.
Average annual cost, thousand rubles: Fixed production assets (F) Active part (Fa) Units of equipment (U)
Specific gravity of the active part of the OS. (UD)
Capital productivity, rub.: Fixed production assets (FO) Active part (FOa)
Average annual quantity of technological equipment (K)
Worked out per year by all equipment (T), hours.
Including a piece of equipment : Hours (Ted)
Shift coefficient (Ksm)
Average shift duration (P), hours.
Product output per 1 machine hour (MH), rub.

Factors of the first level influencing the capital productivity of fixed production assets are: change in the share of the active part of the funds in their total part; change in capital productivity of the active part of funds: FO = UD * FOa.

We calculate the influence of factors using the method of absolute differences:

FOud =(UD 1997 -UD 1996)*FOa 1996 = (0.5377-0.5397)*13.89 = - 0.02778 rub.

FOact = (FOa 1997 - FOa 1996)*UD 1997 = (13.66 –13.89)*0.5377 = - 0.12367 rub.

Total: -0.15 rub.

To calculate the influence of factors on the increase in capital productivity of equipment, the method of chain substitutions is used. Using formula 13 we get:

Foa 1996 = C 1996 = 383300 = 13.89

To determine the first conditional indicator of capital productivity, instead of the average annual cost of a unit of equipment in 1996, we need to take this value in 1997:

D 1996 * Ksm 1996 * P 1996 * SV 1996 250 * 1.92 * 7.8 * 1420.3

Foa conv1 = C 1997 = 406000 = 13.09

As a result of changes in the equipment structure, the level of capital productivity decreased by 0.8 rubles. (13.09-13.89).

Let's calculate the influence of the following factor (number of days worked):

D 1997 * Ksm 1996 * P 1996 * SV 1996 245 * 1.92 * 7.8 * 1420.3

Foa conv2 = C 1997 = 406000 = 12.83

Decrease in capital productivity by 0.26 rubles. (12.83-13.09) is the result of an increase in all-day downtime in the analyzed year compared to the base year (an average of 5 days for each piece of equipment).

Let's calculate the influence of the following factor:

D 1997 * Ksm 1997 * P 1996 * SV 1996 245 * 1.87 * 7.8 * 1420.3

Foa conv3 = C 1997 = 406000 = 12.50

As a result of a decrease in the shift ratio, the value of capital productivity decreased by 0.33 rubles. (12.50 –12.83).

Let's calculate the impact of shift duration on the level of capital productivity:

D 1997 * Ksm 1997 * P 1997 * SV 1996 245 * 1.87 * 7.6 * 1420.3

Foa conv4 = C 1997 = 406000 = 12.18

Due to the fact that in the analyzed year the average shift duration decreased compared to the base year, capital productivity decreased by 0.32 rubles. (12.18-12.50).

And finally, let's calculate the influence of the last factor:

D 1997 * Ksm 1997 * P 1997 * SV 1997 245 * 1.87 * 7.6 * 1580.9

Foa conv4 = C 1997 = 406000 = 13.66

As a result of an increase in average output, capital productivity increased by 1.48 rubles. (13.66-12.18).

In order to identify how these factors influenced the value of capital productivity of fixed production assets, the results obtained must be multiplied by the actual share of the active part in the total amount of fixed production assets. Change in capital productivity of fixed production assets due to:

Equipment structures -0.8 * 0.5377 = -0.43016

Full-day downtime -0.26 * 0.5377 = -0.1398

Shift coefficient -0.33 * 0.5377 = -0.1774

Intra-shift downtime -0.32 * 0.5377 = -0.1720

Average hourly output +1.48 * 0.5377 = +0.7957

Total -0.23 -0.123

Table 2.5 shows the results of factor analysis of capital productivity.

	Change in capital productivity, active basic part of production	Change in product production thousand rubles.
First level 1.Average annual cost main production 2. Active part share 3. Recoil of the active part	2855* 7.5 = + 21412.5 0.02778 * 24160 = -671.2 0.12367 * 24160 = -2987.8 0.8 * 0.5377 = -0.43016*24160 = - 10392.6 0.26 * 0.5377 = -0.1398 *24160 = - 3377.5 0.33 * 0.5377 =-0.1774*24160 = - 4285.9 0.32 * 0.5377 =-0.1720*24160 = -4155.5 1.48 * 0.5377 = +0.7957*24160 = +19224.7
Second level 3.2.1 Equipment structure 3.2.2. All-day downtime 3.2.3 Shift rate 3.2.4 Intra-shift downtime 3.2.5Average hourly output

2.3 Analysis of the use of equipment and production capacity.

The next stage of analysis of the use of fixed assets of an enterprise is the analysis of the use of equipment and production capacity. To do this, calculate the coefficient of intensive and extensive loading of equipment, as well as the overall coefficient of equipment utilization and the integral coefficient.

Table 2.6 shows data on the planned and actual values ​​of the production program indicators in the analyzed year. Based on these data, we will calculate the coefficients of extensive and intensive equipment loading.

Using formula (14) we find the extensive load coefficient: K ext. = T fact. / T plan. = (32 * 245 * 7.6 * 1.87) / (32 * 250 * 8 * 2) = 112320 / 128000 =0.87. Using formula (15) we find the coefficient of intensive equipment loading: K intensity. = SV fact. / SV plan = (1580.9 / 1600 = 0.9875. Hence, the coefficient of intensive loading of the enterprise’s equipment is equal to K integral = 0.87 * 0.9875 = 0.86.

As can be seen from Table 2.6, the plan was achieved only in terms of the amount of installed equipment.

The reserve for increasing the integral equipment load factor lies in increasing the duration of the work shift. Downtime in the analyzed year was associated with an increase in equipment downtime for repairs and an increase in the installation time of new equipment, which affected the decrease in the average shift duration by 0.4 hours. Elimination of this shortcoming can be achieved by introducing progressive organizational and technological measures.

2.4 Analysis of capital-labor ratio.

An important indicator of the equipment of an enterprise with fixed assets is the capital-labor ratio. It is calculated as the ratio of the average annual cost of fixed assets to the average number of employees at a given enterprise and shows how many fixed assets (in rubles) are per employee. This indicator reflects the equipment of one worker (F arm1), worker (F arm2) and worker of the main production (F arm3), respectively, with all fixed assets, fixed production assets and their active part. Table 2.7 provides data on the structure of employees at the enterprise in 1996 and 1997.

Table 2.7. Structure of employees at the enterprise.

As can be seen from Table 2.7, the number of employees at the analyzed enterprise increased by 8 people. The increase was caused primarily by an increase in the number of workers in the main production by 5 people (a team for servicing new equipment put into operation in 1997).

According to Tables 2.7 and 2.3 using formulas 18,19,20, we calculate the following indicators:

1996: F armament1 = 24715 thousand / 112 = 220.6 1997: F armament1 = 27455 thousand / 120 = 228.8

F arm2 = 22490 thousand / 87 = 258.5 F arm2 = 25830 thousand / 94 = 274.7

F arm3 = 11695 thousand / 60 = 194.9 F arm3 = 14290 thousand / 65 = 219.8

The increase in the values ​​of capital-labor ratio indicators is due to an increase in the cost of fixed assets in the analyzed year compared to the base year (purchase and commissioning of two new lines). The value of the capital-labor ratio of all workers increased by 8.2 thousand rubles, the capital-labor ratio of workers by 16.2 thousand rubles, the capital-labor ratio of workers employed in the main production by 24.9 thousand rubles.

2.6. Ways to improve the use of fixed assets.

As can be seen from the above analysis of the use of fixed assets at the enterprise, the growth of product output in the analyzed year increased due to an increase in the average annual technological installed equipment and an increase in its average hourly output. Reserves for increasing production output lie in reducing intra-shift downtime, reducing all-day downtime and increasing the shift ratio. The amount of these reserves amounted to 11,819 thousand rubles or 6.5% of output in the analyzed year.

To use fixed assets more efficiently, an enterprise can take the following measures:

Commissioning of uninstalled equipment, replacement and modernization of it;

Reducing all-day and intra-shift downtime. Elimination of this shortcoming can be achieved by introducing progressive organizational and technological measures.

Increasing the shift ratio, which can be achieved by using an optimal operating schedule for the enterprise, including an effective plan for carrying out repair and adjustment work.

More intensive use of equipment.

Introduction of NTP activities.

Improving the qualifications of working personnel, which ensures more efficient and careful handling of equipment.

Economic incentives for main and auxiliary workers, providing for the dependence of wages on the output and quality of products. Formation of incentive funds and rewards for workers who have achieved high performance indicators.

Carrying out social work that involves improving the skills of workers, improving working and rest conditions, health promotion activities and other activities that have a positive effect on the physical and spiritual condition of the worker.

CONCLUSION.

So, in the course of writing the course work, the posed tasks and questions were revealed. In the first part of the work, issues related to the definition of fixed assets, their classification and methods for analyzing the use of fixed assets were carefully studied.

Thus, a definition of fixed assets was given as a part of production assets that participates in the production process for a long time, while maintaining its natural form, and their value is transferred to the manufactured product gradually, in parts, as it is used. Fixed assets are divided into production and non-production. Fixed production assets include those that are directly involved in the production process, and non-production assets include those fixed assets that create living conditions for workers. Particular attention is paid to dividing fixed assets into active and passive parts. An increase in the share of the active part of fixed assets contributes to an increase in production output and economic efficiency of the enterprise.

In the second part of this course work, an analysis of the use of fixed assets at a specific enterprise was considered. The analysis of the use of fixed assets was carried out for two years - 1996 (base) and 1997 (analyzed). The main indicator of the use of fixed assets is the capital productivity indicator. Thus, the capital productivity indicator in 1996 was 7.5, and in 1997 it was 7.35. Product output in the analyzed year increased due to an increase in the amount of equipment and due to an increase in average hourly output. An increase in all-day downtime, intra-shift downtime and a decrease in the shift ratio had a negative impact.

The enterprise has reserves for increasing production output. Product output may increase by 11,819 thousand rubles.

For more efficient use of fixed assets, an enterprise can take the following measures: commissioning of uninstalled equipment,

reduction of all-day and intra-shift downtime, increase in shift ratio, more intensive use of equipment, introduction of scientific and technological progress measures, improvement of qualifications of working personnel, etc.

List of used literature.

Bakanov M.I., Sheremet A.D., Theory of economic analysis: Textbook. – M.: “Finance and Statistics”, 1997

Efimova O.V. The financial analysis. - M.: “Bukh.” accounting ", 1996

Rishap J. Audit and analysis of the economic activity of an enterprise. / Ed. L.P. Belykh-M.: “Audit”, 1997

Savitskaya G.V. Analysis of the economic activity of the enterprise - Mn.: “Ecoperspective”, 1997

Hedderwick K. Financial and economic analysis of enterprise activity / Ed. Yu.N. Voropaeva - M.: “Finance and Statistics”, 1996

Sheremet A.D., Sayfulin R.S. Methodology of financial analysis. - M.: “INFRA”, 1995

Shishkin A.K., Mikryukov V.A. Accounting, analysis, audit at the enterprise. – M.: “Audit, UNITY”, 1996

The amount of economic assets owned and disposed of by URP “MoAZ named after. CM. Kirov". The volume of actual assets that an enterprise has can be assessed using the indicator of the amount of economic assets. It reflects the accounting valuation of assets listed on the balance sheet of URP “MoAZ im. CM. Kirov", and not necessarily coinciding with their total market valuation. The value of the indicator is determined by removing from the balance sheet items that overstate its currency:

CXC = A - U - AP - ZU,

where: SHS - the amount of economic assets at the disposal of the enterprise;

A - total assets on the balance sheet;

Y - losses;

AP - own shares in the portfolio;

ZU - debt of the founders for contributions to the authorized capital.

CXC2009 = 94,464 - 0 - 255 - 0 = 94,209 million rubles.

CXC2010 = 129,934 - 0 - 241 - 0 = 129,693 million rubles.

As we see, there is an increase in this indicator in dynamics, which indicates an increase in the property potential of the enterprise.

In fact, the accounting estimate of the funds at the disposal of the enterprise exceeds the value (CXC), since part of the assets, the ownership of which does not belong to the enterprise, but which it disposes of, is accounted for in off-balance sheet accounts. These are goods accepted on commission, fixed assets received under operating lease agreements, etc.

Share of the active part of fixed assets.

This coefficient, showing what part of fixed assets consists of assets directly involved in the production and technological process, is calculated using the following formula:

where: - the cost of the active part of fixed assets;

Cost of fixed assets.

Coas2009 = 26,358 / 54,604 = 0.4

Coas2010 = 33,670 / 65,363 = 0.5

The calculation shows that this coefficient is growing, which is regarded as a favorable trend.

Wear rate

It characterizes the share of the cost of fixed assets written off as expenses in previous periods in the original (replacement) cost and is calculated using the formula:

where: I is the amount of accumulated depreciation of fixed assets;

Initial (replacement) cost of fixed assets.

Ki2009 = 34,560 / 54,604 = 0.6

Ki2010 = 21,345 / 46,521 = 0.5

The addition of this indicator to 100% (or one) is the fitness coefficient.

Kg = 1 - Ki (1.2)

Kg2009 = 1 - 0.6 = 0.4

Kg2010 = 1 - 0.5 = 0.5

Despite the conventionality of the indicator of depreciation of fixed assets, it has a certain analytical significance - according to some estimates, a depreciation coefficient of more than 50% is considered undesirable, which was observed in 2009 in the URP “MoAZ im. CM. Kirov", however, in 2010 this figure was 50%, which is a positive phenomenon.

Renewal factor.

Determines the part of the introduced fixed assets in their total amount at the end of the reporting period. Calculated using the formula:

(1.3)

where: - the cost of received (new) fixed assets for the period;

Cost of fixed assets at the end of the period.

Cob2010 = 8765 / 65363 = 0.1

Cob2009 = 9678 / 54604 = 0.2

Attrition rate.

Shows what part of the fixed assets with which the enterprise began operations in the reporting period was disposed of due to disrepair and other reasons. The calculation formula is:

where: - the cost of retired (written off) fixed assets for the period;

The cost of fixed assets at the beginning of the period.

Kvyb2009 = 1595 / 46521 = 0.03

Kvyb2010 = 1994 / 54604 = 0.04

It should be noted that both this and the previous indicator according to the reporting data can be calculated only conditionally, since the reporting provides data on all received (retired) fixed assets, and not necessarily new ones (written off due to disrepair and complete wear and tear).

Author Erkina Tukhtaeva asked a question in the section Accounting, Audit, Taxes

the share of the active part is found as the ratio of the active part of fixed assets to the cost of fixed assets and received the best answer

Answer from Elena Monosova[active]
Basic production assets are usually divided into two parts: the active and passive part. The active part of fixed assets usually includes those assets that are directly involved in the production process (machinery and equipment), vehicles and tools. The passive part of fixed assets includes those means that ensure the normal functioning of the production process. On average, for production, the active part of fixed assets is 60%, and the passive part is 40% of the total composition of fixed assets. The most important factors influencing the structure of fixed production assets are: the nature of the products produced, the volume of output, the level of automation and mechanization, the level of specialization and cooperation, the climatic and geographical conditions of the location of enterprises.
In addition, all fixed assets are divided into fixed production assets and fixed non-productive assets. The main production assets include those that are directly involved in the production process (machines, equipment, machine tools, etc.) or create the conditions for the production process (industrial buildings, pipelines, etc.). The main non-productive assets (funds) include residential buildings, children's and other cultural and community service facilities for workers, which are on the balance sheet of the enterprise. Unlike means of production, they do not participate in the production process and do not transfer their value to the product, because it is not produced. Despite the fact that non-production fixed assets do not have a direct impact on production volume or the growth of labor productivity, a constant increase in these assets is inextricably linked with improving the well-being of the enterprise’s employees and increasing the material and cultural standard of their lives, which ultimately affects the results of the enterprise’s activities.

The balance of fixed assets (fixed assets) looks like equality:

He + P = V + Ok

• He– availability of fixed assets at the beginning of the reporting period
• P– receipt of fixed assets during the period
• IN– disposal of fixed assets during the period
• OK

The balance sheet of fixed assets may contain clarifying categories: major repairs, increase/decrease in the value of fixed assets as a result of revaluation and disposal due to dilapidation:

He + Pp + K + D = Vp + U + Sun + Ok

• He
• pp
• TO
• D
• VP
• U
• Sun
• OK– availability of fixed assets at the end of the period.

In this case, all elements of equality are given at the original cost of fixed assets. The balance of fixed assets at historical cost is closely related to the balance at their cost, taking into account depreciation:

(He – In) + Pp + K + D – I = Vp + U + Sun – Iv + (Ok – Ik)

• He– availability of fixed assets at the beginning of the period
• In– the amount of depreciation that falls on the balance of fixed assets at the beginning of the period
• pp– receipt of fixed assets as a result of purchase
• TO– the cost of major repairs (reconstruction, modernization) performed during the period
• D– increase in the value of fixed assets as a result of revaluation
• AND– the amount of depreciation accrued for the period (minus depreciation on retired fixed assets)
• VP– disposal of fixed assets as a result of their sale
• U– reduction in the value of fixed assets as a result of markdown
• Sun– disposal as a result of write-off due to disrepair (and other reasons: transfer to the MNMA or to the current assets, etc.)
• Yves– the amount of depreciation that falls on retired fixed assets
• OK– availability of fixed assets at the end of the period
• Ik– the amount of depreciation that falls on the balance of fixed assets at the end of the period.

The residual value of fixed assets can be expressed by the formula:

Ost = Ostn + P + K – Vo – I

• Ostk– residual value of fixed assets at the end of the period
• Ostn– residual value of fixed assets at the beginning of the period
• P– receipt of fixed assets for the period
• TO– the cost of major repairs (reconstruction, modernization) performed during the period
• In– residual value of fixed assets disposed of during the period
• AND– the amount of depreciation accrued for the period.

In order to analyze the property status, it is advisable to draw up such balances in the context of all types (groups) of fixed assets, highlighting their active part.

Based on the data from these balances, generalized indicators of their condition are determined - suitability coefficients, retirement coefficients and renewal coefficients. If such balances are compiled by groups of fixed assets, all these coefficients can be determined accordingly for each group.

Working capital balance

The current assets balance sheet looks similar to what a simplified fixed assets balance sheet looks like:

He + P = V + Ok

• He– availability of working capital at the beginning of the reporting period
• P– receipt of working capital during the period
• IN– disposal of working capital during the period
• OK– availability of working capital at the end of the period.

In order to analyze the property situation, it is advisable to draw up such balances in the context of all types (groups) of working capital: by materials, finished products, goods, etc.

Determination of the average annual value of property.

To calculate the average availability of fixed assets over the period, a simplified approach is sometimes used - the arithmetic average method. The arithmetic mean is defined as half the sum of data on the availability of fixed assets at the beginning and end of the analyzed period. But more accurate information about the average annual cost of fixed assets is obtained in a different way.

It is advisable to calculate the average annual value of fixed assets as the quotient of dividing by 12 the half-sum obtained by adding (and dividing by 2) the cost of fixed assets in force on January 1 of the reporting year and on January 1 of the year following the reporting year, as well as the value of these assets for each first the number of the remaining eleven months of the analyzed year.

Determining the average cost of fixed assets for an intermediate period (quarter, half-year, 9 months) is carried out by dividing by the number of months of the analyzed period half the value of the fixed assets on the 1st day of the first month following the end of the period, as well as the cost of fixed assets on every 1st day the remaining months of this period.

The average annual (and average for any intermediate period) cost of standardized current assets is calculated in a similar way. Standardized current assets include: inventories, work in progress, finished goods; in this case, construction materials purchased by developers for the purpose of capital construction are excluded from inventories. Non-standardized current assets include cash and all types of receivables

In some cases, if the enterprise is small and the movement of fixed assets is not so intense, simplification is used in calculating the average annual cost of fixed assets. Namely, instead of divisor 12, divisor 4 is used, i.e., not by the number of months, but by the number of quarters in the year.

Sometimes the average annual value of fixed assets is determined based on their average annual value for the previous calendar year.

The average annual cost of fixed assets for the previous calendar year (if we take the simplified, “quarterly” version) is determined as the amount divided by four:

• half the cost of fixed assets as of January 1 of the previous calendar year;
• the value of fixed assets as of April 1 of the previous calendar year;
• the value of fixed assets as of July 1 of the previous calendar year;
• the value of fixed assets as of October 1 of the previous calendar year;
• half the cost of fixed assets as of January 1 of the reporting year.

Which value of fixed assets should be taken into account - initial or residual (balance sheet) - depends on the purpose for which this calculation is carried out.

So, if the average annual cost of fixed assets is calculated to determine the indicator return on assets, the calculation of the average annual cost of fixed assets should be based on their initial cost, because otherwise, if we take the balance sheet (residual) value into account, the capital productivity indicator will be simply absurd: the more worn out fixed assets are, the higher their profitability. The profitability of fixed assets (capital productivity) cannot increase due to their deterioration.

If the average annual cost of fixed assets is calculated to determine the indicator capital intensity, the calculation of the average annual cost of fixed assets can be based on both their initial and residual value, depending on the purposes of the analysis - here it is impossible to give unambiguous advice.

If the average annual cost of fixed assets is calculated to determine capital-labor ratio, in contrast to the capital productivity indicator, on the contrary, it is advisable to take their book (residual) value as a base. The initial cost of worn-out objects will unreasonably inflate the capital-labor ratio.

Basic criteria for assessing property status

1. Serviceability ratio of fixed assets. Shows what part of the original cost of fixed assets has not yet been worn out, in other words, has not yet been transferred to the product:

   Kg = (Pst – I)/Pst

   • Kg– suitability factor
   • Pst- initial cost
   • AND– wear.

   The formula for calculating the suitability coefficient can be presented differently:

   Kg = Ost/Pst

   • Kg– suitability factor
   • Ost– residual value
   • Pst- initial cost.

   Since the serviceability coefficient and the wear rate are interrelated (Kg + Ki = 1), the serviceability coefficient of fixed assets can be calculated in another way:

   Kg = 1 – Ki

   • Kg– suitability factor
   • Ki– wear coefficient.
2. Depreciation rate of fixed assets. Shows the degree of depreciation of fixed assets, i.e. the share of the cost of fixed assets subject to write-off as expenses of subsequent periods:

   Ki = I/Pst

   • Ki– wear coefficient
   • AND– wear
   • Pst- initial cost.

   And since the wear coefficient is an addition (up to 100%) to the serviceability coefficient, it can also be calculated as the difference between one and the serviceability coefficient:

   Ki = 1 – Kg

   Both the wear rate and the serviceability rate are rather conditional indicators of the technical condition of fixed assets. This is due to many reasons: inflation rates, fluctuations in market prices for similar assets, a subjective approach to determining the service life, etc. However, the value of such a conditional coefficient as a depreciation coefficient above 0.5 is considered undesirable. Accordingly, the suitability coefficient should not be lower than this value.

3. Fixed asset renewal ratio. Shows what part of the fixed assets available at the end of the period consists of new objects:

   Ko = Pstp/Pstk

   • Co.– renewal factor
   • Pstp– the initial cost of fixed assets received during the period
   • Pstk– initial cost of fixed assets at the end of the period

   For different groups of fixed assets (groups of production facilities, their active part and groups of facilities operated in the non-production sector), it is advisable to calculate separate renewal coefficients. It also makes sense to calculate them separately for all received groups of objects and separately for those put into operation. In the latter case, this coefficient is usually called input coefficient.

   In addition, when analyzing, it is advisable to compare the renewal rate of the active part of fixed assets with the renewal rate of all objects on the balance sheet. This way it becomes clear which part is responsible for the update. If the renewal of fixed assets does not occur at the expense of their active part, then this may negatively affect the capital productivity indicator.

   Renewal of fixed assets can occur both through the acquisition of new facilities and through the modernization of existing ones. Therefore, in this case, the renewal factors should be calculated separately.

   A variation of the renewal coefficient is the automation coefficient:

   Ka = Psta/Pst

   • Ka– automation coefficient
   • Psta– initial cost of automated objects
   • Pst– the initial cost of all existing fixed assets.
4. Fixed asset retirement ratio. Shows what part of fixed assets was retired during the reporting month.

   Kv = Pstv/Pstn

   • Kv- fixed asset retirement ratio
   • Pstv– initial cost of fixed assets disposed of during the period
   • Pstn– the initial cost of fixed assets available at the beginning of the period

   For different groups of fixed assets (groups of production facilities, their active part and groups of facilities operated in the non-production sector), it is advisable to calculate separate retirement rates. It also makes sense to calculate them separately for all retired objects and separately for liquidated ones. In the latter case, this coefficient is usually called liquidation ratio.

   In addition, when analyzing, it is advisable to compare the retirement rate of the active part of fixed assets with the retirement rate of all objects. In this way, it becomes clear at the expense of which part the disposal occurs.

5. Share of the active part of fixed assets. Shows what part of the total cost of existing fixed assets is their active (participating in production) part:

   Yes = Psta/Pst

   • Yes– share of the active part of fixed assets (ratio)
   • Psta– average annual cost of fixed assets belonging to the active part
   • Pst– cost of fixed assets available on the balance sheet (average annual).

   The share of the active part of fixed assets does not have to be calculated as an annual average. In this case, you should take into account the balance of fixed assets at the end of the analyzed period, without calculating their average annual value.

   The growth of this indicator in dynamics means a favorable trend.

6. Capital productivity. Reflects the profitability of the use of fixed assets involved in the production of products and shows how many products are produced for each ruble of the cost of fixed assets:

   Fo = Vp/OPF

   • Fo– capital productivity (return on production assets)
   • VP– volume of production for the year
   • OPF .

   Calculation of the average annual cost of fixed assets when determining the capital productivity indicator should be based on their original cost, and not on the balance sheet (residual). Otherwise, you will get an absurd result: the more dilapidated the equipment is, the higher the return on assets - this should not happen.

7. Capital intensity. An indicator inverse to the capital productivity indicator. Shows how many fixed assets, on average, are accounted for for each ruble of the cost of manufactured products.

   Fe = OPF/Vp

   • Fe– capital intensity
   • OPF– cost of fixed production assets (average annual)
   • VP– volume of production for the year.

   When calculating the average annual cost of fixed assets to determine capital intensity, you can take both their initial and residual value as a basis, depending on the purposes of the analysis.

8. Capital-labor ratio. Shows the level of equipment of personnel with labor tools, their technical equipment:

   Fv = OPF/Ssch

   • Fv– capital-labor ratio
   • OPF– cost of fixed production assets (average annual)
   • Ssch– average number of employees employed in production.

   When calculating the average annual cost of fixed assets to determine the capital-labor ratio, it is advisable to take their balance sheet (residual) value as a base. The initial cost of dilapidated objects will greatly embellish the capital-labor ratio - this cannot be allowed.

   It can also be said that the capital-labor ratio shows cost of a workplace.

   It is advisable to analyze the capital-labor ratio both for the enterprise as a whole and in the context of production and technological processes.

   A low capital-labor ratio may indicate that an enterprise is lagging behind in mastering advanced technologies, which leads to a loss of competitiveness. The growth of the capital-labor ratio is the most important factor in increasing labor productivity.

   However, one should not think that the growth of the capital-labor ratio always reflects a favorable trend. There is a so-called capital-labor ratio, and it is determined individually for each enterprise. This limit is formed depending on how much an increase in the capital-labor ratio gives an increase in labor productivity. Therefore, the following condition must be met:

   • ∆Fv > 0
   • ∆Pt > 0

   If, with an increase in the capital-labor ratio, the increase in productivity turns out to be above zero, then the use of technical means is considered effective and the limit of the capital-labor ratio has not yet arrived. It should be noted that it is advisable to determine the capital-labor ratio limit in the same way as the indicator itself - not only for the enterprise as a whole, but also for individual production and technological processes - which is more important. The maximum capital-labor ratio for the enterprise as a whole depends on the capital-labor ratio of each individual process.

   At the same time, when analyzing the capital-labor ratio, it is necessary to pay attention to external factors of labor productivity growth. It is possible that the growth of labor productivity is no longer influenced by the capital-labor ratio, but by the growth of productivity at enterprises in related industries or other circumstances. There are quite a lot of factors for the growth of labor productivity and one should not rush to attribute all the “merits” to the capital-labor ratio.

9. Material consumption. Shows the specific weight of material resource consumption per unit of production. It is measured in physical units (technological indicator), in monetary terms and as a percentage (economic indicator). The economic value of the material intensity indicator is calculated as the share of the cost of consumed material resources in the price of a unit of production:

   Me = M/Vp x 100%

   • Meh– material consumption
   • M– the cost of raw materials and supplies used to produce products
   • VP– volume of production for the analyzed period

   Thus, material intensity shows how many material and raw material costs are incurred for each ruble of product output.

   Sometimes it is advisable to calculate material intensity as the share of the cost of material resources in the cost of manufactured products. In this case, the denominator of the formula indicates the volume of output not in sales prices, but at its cost.

   The cost (monetary) indicator of material intensity is defined as the difference between the cost (or selling price) of a unit of production of one type or another and the cost of the material and raw materials expended on its production. In this case, the averaged values ​​of these components of the formula are taken into account.

   The excess of the actual material intensity indicator over its standard indicator indicates the presence of reserves for reducing the standard material intensity, which, in turn, indicates an increase in production profitability.

   Standard material consumption is established depending on the industry sector of the enterprise.

1. Share of fixed assets in the balance sheet asset currency

do. c = Fo.c/A x 100%

where Fo.c - fixed assets,

A is the currency of the balance sheet asset.

Compared to the beginning of the year, by the end there was a decrease in fixed assets in the balance sheet asset currency by 35.71%. This is an unfavorable factor.

2. Share of fixed assets in non-current assets

do. c = Fo.c/F x 100%

where F - non-current assets

There was a slight decrease in fixed assets in non-current assets. Although the indicator has changed slightly, this deterioration is a bad indicator.

3. Share of the active part of fixed assets

do. c = Fo.c/Fо x 100%

Fo.c - cost of the active part of fixed assets

There was also a decrease in the indicator, which is also an unfavorable factor.

4. Serviceability ratio of fixed assets

kg = Fo.c/Fо.с x 100%

Fо.с - initial cost of fixed assets

The usefulness of fixed assets also decreases.

5. Growth rate of fixed assets (only at the end of the year)

kвв = Fвв/Fо.с x 100%

where Fвв is the cost of fixed assets introduced in a given period (the cost of fixed assets at the end of the period minus fixed assets at the beginning of the year and the amount of depreciation for the current year)

There was no increase in fixed assets at all during the current year - this is also an unfavorable factor.

6. Depreciation rate of fixed assets

k out = A/ Fо.с x 100%

where A is the total amount of accrued depreciation charges for the entire period of use of fixed assets

Wear is increasing.

7. Retirement rate of fixed assets

k select = Fselect/ Fо.с x 100%

where Fvyb is the cost of fixed assets disposed of during a given year

Fixed assets were not disposed of during the current period.

Share of current assets in the balance sheet asset currency

dob = O/Ak x 100%

The share of current assets in the asset currency of the balance sheet for the current period increased slightly, but increased.

Attachments. Conclusion Acting progressively, during the course work we solved the intended problems and realized the main goal of our work. Based on the results of the analysis of financial statements for 2006-2007, the financial condition of the enterprise OJSC Ural Steel can be characterized as quite stable, and the enterprise itself is dynamically developing. The total revenue and net profit of the enterprise increased,...

The volume of manufactured products increased, which significantly influenced the increase in all the indicators discussed above. 3. Measures to improve the financial condition of the enterprise. 3.1. Options for further use of the enterprise's property. At the very beginning of economic reforms back in 1991, by order of the Russian State Concern for the Production of Textile Products...

Knowledge bases, selection and justification of methods and forms of conducting classes, preparation of didactic materials for teaching. 3.2. Learning Objectives. The topic of this graduation work - “Analysis of the financial condition of a business entity” - is quite voluminous in terms of the amount of material and includes several other topics that are also studied by different disciplines with varying degrees of depth. ...

In this case, this figure was much higher in 2001 Z=6.3 and in 2002 Z=5.2. But it is worth noting the low value of the K4 coefficient, this means the management of the enterprise needs to increase profits. The company is creditworthy. 4. Problems of strengthening the financial condition of the enterprise. The problem of strengthening the financial condition of many existing enterprises in various industries x